Communities of Taxation and Justice : A Communitarian Approach to Inequality and Taxation

In the light of increasing inequality in contemporary society and a crisis of confidence in the neoliberal policies that have principally informed Western governance in the past 30 years, this article proposes and considers a communitarian approach to taxation. First, broad concepts of community and communitarianism, and basic policy considerations are outlined. Second, specific egalitarian proposals are sketched. Third, more radical communitarian proposals are floated. It is concluded that a shift in tax policy focus from the individual to the community could have significant social and economic benefits